East Bay Fisheries Inc. processes king salmon for various distributors. Two departments are involved processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2019 are provided below: Tons of Percent Completed King Salmon Materials Conversion 3,200 87 97 4,500 77 57 9,400 Work-in-process inventory - June 1 Work-in-process inventory June 30 Started processing during June Total equivalent units for conversion under the FIFO method are calculated to be: Multiple Choice 13,013 equivalent units. 13,244 equivalent units. 0 11.531 equivalent units. 0 7,561 equivalent units. 8,177 equivalent units